Low energy neutrons are easily thermalized and are useful in a number of applications including radiography and neutron scattering. A consideration of the early literature and recent experimental results suggests that the reaction 9Be(d,n)10B can provide a useful source of neutrons in the region of zero to a few hundred KeV that fulfill this requirement. The characteristics of the reaction are describe din this context and some of the limitations on intensity are considered. The advantages of a low energy source in terms of thermalization have been investigated using a MOnte Carlo simulation and it is proposed that a high current deuteron accelerator with an energy in the region of 1.1 to 1.5 MeV, used with a beryllium target provides a neutron source that merits serious consideration.